Session Law

Chapter 134
AN ACT AUTHORIZING THE BOARD OF ASSESORS OF BRAINTREE TO GRANT TAX ABATEMENTS TO CERTAIN MILITARY PERSONNEL.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same as follows:

Notwithstanding any general or special law to the contrary, the board of assessors of the town of Braintree may grant, retroactive to fiscal year 2002, real and personal property tax abatements, up to 100 per cent of the total tax assessed to members of the Massachusetts national guard and to reservists on active duty in foreign countries, for the fiscal year they performed such service subject to eligibility criteria to be established by the board of assessors. The authority to grant abatements under this act shall expire after fiscal year 2010 unless extended by a vote of the town council of Braintree.